On the Line

Annual
Report
201415

Why
we exist
We believe that everybody
deserves access to quality care
whenever they need it regardless
of geography or circumstance.
We believe in
equitable access.

We believe in
transcending
barriers.

We believe
in quality.

We believe that no matter where

someone is or what their situation,
they deserve access to whatever support
they need, whenever they need it.

We are committed to developing

innovative ways to break down barriers,
including geography, disability and social
isolation, to ensure that every Australian
is able to access the services they need.

At On the Line this means investing

in a team of qualified professionals,
sound infrastructure and robust
systems to ensure the people who
contact our services receive high
quality, professional support.

Partner with us
For more than 50 years, On the Line has
supported millions of people at times
when they have needed it most. Weve
built our reputation on creating tailored
support services for communities and
organisations to not only save lives but
boost productivity, health and wellbeing.
On the Lines professional counselling
and support services include 24/7
online counselling (video and webchat), telephone support, call back
programs, referral services,

moderated online forums and social

media monitoring services.
Our valued partnerships with
government, corporate and community
organisations enable us to deliver these
services. Importantly, they provide an
effective alternative to face to face
counselling and overcome traditional
barriers that prevent people accessing
support, including geography, financial
hardship and social isolation.

We are always seeking new

opportunities and are continuously
exploring innovative solutions, including
developing a social enterprise, to ensure
all Australians have access to quality
care whenever they need it, regardless
of geography or circumstance.

Financials
Our focus was
on building for
the future and
positioning
On the Line for
ongoing growth

Chair &
CEO Message
As we reflect on the past year, we are
incredibly proud of our achievements
andthe steps forward we have taken as
an organisation. Our focus was on building
for the future and positioning On the Line
for ongoing growth to best place us to
address the many challenges facing our
sector. It is important that we continually
evolve and streamline our organisation, so
we can ensure quality, professional support
is available to anyone who needs it.
We are also delighted to have renewed
all our Government contracts last year,
which is a wonderful endorsement
of the services we provide.
This would not have been possible
without the hard work of our talented
staff and the many individuals and
organisations that generously provide
their time, expertise and financial
assistance. We would also like to
acknowledge our Board of Directors
and sincerely thank them for their
strong leadership.

Alyson Miller
Chief Executive Officer

01

Nicholas Voudouris
Chair

2014-15 Impacts
& highlights
On the Lines Strategic Plan

Our impact and highlights for 2014-15 are underpinned

by our strategic plan, which guides us to:

Create and
deliver innovative
new services

Secure a
professional
and agile culture

Diversify and
grow the business
of On the Line

Social Media Monitoring

Enhanced our social media monitoring
service to enable our team of trained
counsellors to monitor external social
media accounts for both clinical and
reputational risk, 24 hours a day, seven
days a week.

Google Hangout
As part of International Mens Day 2014, On the Line
hosted the Top Blokes Talk Google Hangout about
mens mental health and suicide prevention, featuring
international author and producer Josh Rivedal.
Over 30 key partners participated in the hangout
as it happened at On the Line, while more than
8,000 people promoted the event on Facebook.

3
LIFE ThinkTank Workshops
On behalf of the Department of Health,
On the Line organised and hosted
workshops in every Australian capital city.
These workshops brought together more
than 60 speakers and 220 mental health
professionals to encourage knowledge
exchange and idea generation towards
addressing current issues in the suicide
prevention sector.

4
1300
On the Line
Launched the 1300
On the Line telephone
number to service new
contracts. This number
is used for On the Lines
fee for service clients
including the Travellers
Aid Employee Assistance
Program and the Super
Fit Mates Workplace
Peer Support Program.

5
Contract Renewal
All Federal and State Government contracts
were renewed into 2015-16, ensuring we can
continue to provide vital remote counselling
services to the Australian community. This is
a strong endorsement of the professional and
high quality services we deliver in an increasingly
challenging and competitive environment.

Clinical
Governance
Framework
Developed a Clinical
Governance Framework to
continuously measure and
improve the quality of our
services and the clinical
care we provide to clients.
Central to the Framework
is continuous improvement
which is underpinned by
four key pillars; clinical
effectiveness, effective
workforce, consumer
experience and risk
management and safety.

Financial Results
Discussion and Analysis

Despite challenging economic conditions, On the Line

continued to perform strongly in the 2015 financial year and
reported an operating surplus of $28k (2014: $200k) which
increased retained profits by 0.95 per cent to $2.995m.
The fair value loss on available-for-sale assets of $42k results
in an overall comprehensive loss for the year of $14k and
a reduction in net assets of 0.48 per cent to $2.953m.

Investments
External investment managers, JBWere, was appointed
in July 2014 and subsequently established On the Lines
investment portfolio in accordance with the companys
investment policy. At 30 June 2015, the total portfolio
comprised term deposits, equities and other fixed interest
securities: hybrids and corporate bonds.

Revenue
Total income in 2015 was $9.98m an increase of 4.46
per cent or $426k on 2014. Operating grants and funds
received from trusts, foundations and training collectively
accounted for 97.5 per cent of revenue with a combined
growth of 4.91 per cent or $455k. Revenue from donations,
interest and other income reduced slightly in 2015.

%
1.7
Interest

%
0.6
Other

6.4
Trusts, foundations
%

%
0.2
Donations

Expenditure
Total expenditure in 2015 was $9.953m an increase
of 6.40 per cent or $598k on 2014.
Employee benefits and training represented 81.2 per cent
of expenditure in 2015 and was 10.08 per cent or $740k
higher than 2014. This increase was driven by growth in grant
funding and trust and foundation projects, rising employment
costs, and increased staff training and development including
continued development of the staff induction program.
Other cost increases were linked to the investment in growth
initiatives and preparation of the way forward, rising facility
and telephony costs and depreciation which were offset
by reduced spending in marketing and communications.
Nevertheless, the companys marketing achievements
included the national roll-out of the LIFE Think Tank
Workshops; various transport, online and print advertising
campaigns and our continued support of key conferences
across Australia.

3.8%

1.5%

4.6%

1.4%

%
6.8
IT & communications

0.7%

Other

Consultants
& contractors

Depreciation

Property

Travel

& training

81.2%

91.1%

Employee benefits
& training

Operating grants

6.8%

02

The financial report is a special purpose financial statement prepared in accordance

with the financial reporting requirements of
IT & communications
the Corporations Act 2001 and the Australian Accounting Standards and Interpretations as discussed in Note 1 to the financial
statements. As with past years, the ongoing guidance, advice and support provided by the Finance Committee members and
the wider Board of Directors was appreciated. Finally, On the Line would like to acknowledge the continued support from trusts,
foundations and other donors which affords the opportunity for innovation and development of our counselling and technology
processes and systems.

Financial Report
For the year ended 30 June 2015

Contents
Directors Report 04
Auditors Independence Declaration 08
Statement of Profit or Loss and Other Comprehensive Income

09

Statement of Financial Position 10

Statement of Cash Flows 11
Statement of Changes in Equity 12
Notes to the Financial Statements 13
Statement by the Board of Directors

21

Auditors Report 22

On the Line Australia Limited

A.B.N 33 185 295 654
A.C.N 165 436 742

03

Directors Report
Your Board of Directors submit the financial report of On the Line Australia Limited for the financial year ended 30 June 2015.

Directors
The names and details of the Companys Board
of Directors are as follows:
Nicholas Voudouris
Sen Hogan
Justin Fahey
appointed 20 April 2015
resigned 30 June 2015
Ron Forsyth
Michael Grigoletto
Maggie Jamieson
appointed 30 March 2015

Sen is Director, Employee Relations and Engagement at

the University of Melbourne. Sen has more than 20 years
experience in industrial relations and human resources
management. Before joining the University of Melbourne,
Sen worked across a broad range of industries with
organisations including the Metropolitan Fire Brigade,
Medibank Private, Robert Bosch Australia, Pacifica Group,
Coles Myer and RMIT University. Sen was appointed
Director in 2005, was elected Deputy Chair in April 2010,
is a past Chair of the former Risk and Governance Committee
and a past member of the Finance Committee.

Jeanette Jifkins

Justin Fahey B Com, LLB

Director | 2015

Gerard Menses
appointed 27 April 2015
resigned 25 September 2015

Justin Fahey is a partner at Minter Ellison specialising

in mergers and acquisitions along with commercial and
corporate law. He currently acts as the firms General Counsel.

Lynette OLoughlin

Justin commenced his career at Price Waterhouse and

he has experience in state and federal revenue law and
in a range of accounting and financial issues. He has
worked extensively on major projects in the agribusiness,
automotive, petrochemical and energy industries, including
privatisation work. Justin has strong project management
skills for negotiations and transactions. He holds a Bachelor
of Commerce and a Bachelor of Law from the University of
Melbourne. Justin was appointed Director in April 2015
and resigned in June 2015.

The above directors have held office since the start of the
financial year to the date of this report unless otherwise stated.

Directors Qualifications, Experience

and Special Responsibilities
Dr Nicholas Voudouris PhD, MAICD
Chair
Director | September 2007
Nicholas is an experienced executive and former CEO who
has held numerous leadership roles and positions on national
bodies during his career. He is currently Head of Health at
Navitas Professional Institute. He is a clinical psychologist
by training, having spent close to 20 years during the first
part of his career practicing in public psychiatric services,
community mental health, general hospital settings and
private practice. Nicholas has also had over 15 years of
experience in the training and supervising of psychologists.
He is a member of the British Psychological Society and
the Australian Institute of Company Directors and brings a
strong understanding of, and commitment to, good corporate
governance and ethical practice. Nicholas was appointed
Director in 2007, was elected Chair in 2009, is a past
Chair and a current member of the Clinical Governance
Advisory Committee and a past member of the former
Risk and Governance Committee.

04

Sen Hogan BA (SocSc) (Monash), GDipIR (Melb),

MAICD
Deputy Chair
Director | October 2005

Ron Forsyth B.Bus (Accounting), M.Bus (Mfrg Mgt),

MAICD, FCPA
Director | September 2007
Ron has over 40 years experience in the manufacturing
industry in Finance, Governance and Strategic Planning
within large public companies and US subsidiaries including
Pacific Dunlop, Goodyear, Siddons Industries, Email, Monier,
Shaw Industries Inc and Huntsman LLC. Ron has operated
in a broad range of industries from commodities through
light and heavy engineering to fast moving consumer goods
with an outstanding track record of exceeding business
plans and delivering successful strategy within competitive
environments. Ron has served on executive/formal boards
with Siddons, Pacific Dunlop/Goodyear, Rocklea Spinning
Mills and as director/secretary of each of Huntsmans four
businesses in Australia. Ron is currently operating as a
consulting CFO/Director to a number of SMEs. Ron was
appointed Director in 2007 and is a member of the
Finance Committee.

Michael Grigoletto MBA, BE, MAICD

Director | March 2006
Michael Grigoletto is the Executive Manager, Development
at the Bionics Institute of Australia. Specialising in strategic
leadership, fundraising and development, Michael has held
both executive and consulting roles with a broad range of
organisations in various sectors including health, professional
sport, medical research, social welfare, environment/
conservation and tertiary education.
Michael commenced his career as an engineer working in
the construction industry and later in a marketing capacity
in the manufacturing sector. Since moving into the not-forprofit sector, he has successfully established multi-million
dollar philanthropic grants and partnerships. Michael has
conducted organisational reviews, strategic planning and
development programmes for a variety of organisations.
Michael holds a Masters Degree in Business Administration
and Bachelors Degree in Engineering. Michael was appointed
Director in 2006 and is a past Company Secretary.
Maggie Jamieson BA, MPH, PhD
Director | March 2015
Associate Professor Maggie Jamieson is an Associate Dean
and Head of Discipline (Public Health) in the Faculty of Health
at the University of Canberra. Throughout her career she has
held a number of senior leadership positions including Chief
Executive at Lifeline Australia and Chief Executive in the NSW
health system. With extensive experience in both the Health
and NGO environment, Dr Jamiesons leadership has been
focused on staff engagement around core business to improve
and transform services. Dr Jamieson has also been continually
successful in enabling research to be undertaken, with
particular expertise in translating and implementing research
findings into policy and practice. Maggie was appointed
Director in March 2015 and elected Chair of the Clinical
Governance Advisory Committee in July 2015.
Jeanette Jifkins LLB, LLM, GDipLP, GAICD
Director | May 2013
Jeanette is a dedicated and inspiring senior lawyer with broad
experience across private practice and in-house practice
environments. In over 17 years as a legal practitioner she
spent 9 years in legal firms working in commercial dispute
resolution and advisory work, then progressed in-house to
work with the Australian Psychological Society and private
company Riverside Marine. Since February 2015 Jeanette has
operated her own legal business, Onyx Online Law.

Throughout her adult life Jeanette has consistently worked

with a wide variety of committees and Boards and is
recognised as having a practical outlook with a strategic
focus. With a high level of integrity, Jeanette is able to
contribute to a broader perspective and flexibility in
considering the most effective solutions for the business.
Jeanette is the author of many legal issues articles, a
Member of the Queensland Law Society, the Australian
Institute of Company Directors and a member of the
Australian Health Practitioner Regulation Agency. Jeanette
was appointed Director in 2013, is a member of the finance
committee and a past member of the Clinical Governance
Advisory Committee.
Gerard Menses BA (Hons) MA FAIM MAICD
Director | 2015
Gerard Menses has more than 25 years experience
as a CEO, leading large and complex organisations
including Make a Wish Australia, Vision Australia and the
Endeavour Foundation. Gerard is an energetic leader with
significant experience in change management, strategy
development, marketing, sales, mergers and acquisitions,
brand development, fundraising, government relations,
issues management, service development and evaluation.
He is particularly noted for his ability to engage divided
stakeholders into a shared vision for change. Gerard received
the Prime Ministers National Employer of the Year 2006
award for his work with people with disability. He holds
a Bachelor or Arts (Honours) majoring in Psychology
and Philosophy, along with a Master of Arts majoring in
Counselling. Gerard was appointed Director in April 2015
and resigned in September 2015.
Lynette OLoughlin B Com, CPA, MAICD
Director | February 2005
Lynette is a CPA and has held senior management positions
within the not-for-profit sector for over twenty five years.
These have included Financial Controller for Berry Street,
a leading child and family welfare organisation, and Business
Manager for Greening Australia (Vic). This has provided
Lynette with extensive knowledge of the financial and
governance requirements specific to the not-for-profit
sector. She brings considerable experience in reporting and
compliance for government funders, financial management,
governance and budgeting. Lynette has also had extensive
experience with the management of significant investment
portfolios and has participated on several Executive and
Board Committees. Lynette was appointed Director and
elected Chair of the Finance Committee in 2005.

05

Directors Report (contd)

Directors Meetings Attendance
The table below sets out the number of Board and Board Committee meetings held and the number of meetings
attended by each Director.
Board of Directors

Finance

Clinical Governance Advisory

10

Number of meetings held

Director

Eligible

Attended

Nicholas Voudouris

10

Sen Hogan

10

Justin Fahey

Ron Forsyth

10

Michael Grigoletto

10

Maggie Jamieson

Jeanette Jifkins

10

10

Gerard Menses

10

10

Lynette OLoughlin

Attended

Eligible

Attended

Company Secretary

Short and Long Term Objectives

Ann-Maree Smith GradCertE, MIntBus, MAcc, CPA,

CertGov(NFP), GIA(Cert) was appointed as Company
Secretary on 13 December 2013. Ann-Maree is also Chief
Financial Officer and Executive General Manager, Corporate
Services and is responsible for the company secretarial,
finance, people and culture, administration, information
technology and compliance functions.

As outlined in the Companys Constitution, the Objects, both

short and long term, for which On the Line Australia Limited
is established are to:

Members Liability
If the company is wound up, the Constitution states that
each Member is required to contribute a maximum of
$1 towards meeting any outstanding obligations of the
Company. As at 30 June 2015, the total amount that
members of the company are liable to contribute if the
company is wound up is $16. (2014:$14).
Principal Activities
The principal activities of the Company during the financial
year were to provide specialist telephone and online
counselling services.

06

Eligible

1.

improve the lives of vulnerable and disadvantaged

people through the provision of professional remote
counselling and wellbeing services.

2. increase access to professional counselling and

wellbeing services for people who are emotionally,
socially, economically and/or geographically isolated
throughout Australia.
3. p
 romote health and wellbeing outcomes identified
through service provision to influence policyand
programs that will assist the vulnerable and
disadvantaged to continue to access remote
counselling and information services.
4. d
 oing all other things which are necessary or expedient
to further the Objects.

In pursuing these objectives, On the Line Australia Limited

is focused on three key strategies:
1.

Create and deliver innovative new services

2. Secure a professional and agile culture

3. Diversify and grow the business of On the Line.
These three strategies are outlined on the first pages of
the Annual Report, highlighting the key achievements the
company made this year in line with these strategies.
Measurement of Performance
On the Line Australia Limited continues to employ
both financial and non-financial indicators to measure
performance to ensure that the companys resources are
being utilised in both an efficient and effective manner.
Financial:
I.

 eneral Financial Performance focusing on revenue

G
growth and working capital ratio

IV. Non-Financial:
I.

I nput Focus including number of staff hours on

each service and number of full time employees

II. O
 utput Focus including number of counselling
sessions delivered
III. E
 fficiency Focus including cost per counselling
session delivered
IV. E
 ffectiveness Focus including number of
Australians who receive counselling services
and employee satisfaction
Significant Changes
No significant change in the nature of these activities
occurred during the year.
Operating Result
The surplus for the year amounted to $28,250
(2014: Surplus $200,304).

II. S
 ervice Efficiency including ratio of service expenses
to both service funding and total expenditure
III. A
 dministrative Efficiency including ratio of
administrative expenses to both revenue and
total expenditure

Auditors Independence Declaration

A copy of the Auditors Independence Declaration as required under Section 307C of the corporations Act 2001
is set out on page 8.

Signed in accordance with a resolution of the Board of Directors.

Nicholas Voudouris

Lynette OLoughlin

Dated this 1st day of October 2015

07

08

Statement of profit or loss and

other comprehensive income
For the year ended 30 June 2015
2015
$

2014
$

9,088,415

8,787,866

22,257

31,799

169,873

182,363

642,246

487,768

58,754

65,408

9,981,545

9,555,204

141,847

134,484

676,043

600,410

459,191

449,006

8,077,228

7,337,421

145,223

262,019

Travel

73,557

69,265

Other

380,206

502,295

9,953,295

9,354,900

28,250

200,304

Income tax expense

Surplus for the year

28,250

200,304

Fair value (loss)/gain on available-for-sale assets

(42,457)

Total other comprehensive income/(loss) for the year

(42,457)

Total comprehensive income/(loss) for the year

(14,207)

200,304

Income
Operating grants
Donations
Interest
Trusts, foundations & training
Other
Total income

Expenditure
Depreciation
IT and communications
Property
Employee benefits and training
Consultants and contractors

Total expenditure

Surplus before income tax

Other comprehensive income

Items that will be reclassified subsequently to profit or loss when specific
conditions are met:

The accompanying notes form part of these financial statements

09

Statement of financial position

For the year ended 30 June 2015

Note

2015
$

2014
$

Cash and cash equivalents

655,084

3,636,089

Trade and other receivables

302,971

323,154

958,055

3,959,243

Current assets

Total current assets

Non current assets

Trade and other receivables

125,318

125,318

Plant and equipment

691,254

824,249

Financial assets

2,465,585

Total non current assets

3,282,157

949,567

Total assets

4,240,212

4,908,810

Current liabilities
Trade and other payables

390,483

591,388

Provisions

554,101

481,782

Grants received in advance

124,079

633,502

1,068,663

1,706,672

Total current liabilities

Non current liabilities

Trade and other payables

43,283

68,565

Provisions

175,941

167,041

219,224

235,606

Total liabilities

1,287,887

1,942,278

Net assets

2,952,325

2,966,532

2,994,782

2,966,532

(42,457)

2,952,325

2,966,532

Total non current liabilities

Equity
Accumulated funds
Retained profits
Financial asset reserve
Total equity
The accompanying notes form part of these financial statements

10

Statement of cash flows

For the year ended 30 June 2015

Note

2015
$

2014
$

9,208,789

7,466,942

(9,867,653)

(9,481,524)

195,496

167,521

(463,368)

(1,847,061)

(13,149)

(42,252)

3,555

877

(2,508,043)

Net cash flows from investing activities

(2,517,637)

(41,375)

Net increase/(decrease) in cash held

(2,981,005)

(1,888,436)

3,636,089

5,524,525

655,084

3,636,089

Cash flows from operating activities:

Receipts from operating activities
Payments to suppliers and employees
Interest and dividends received
Net cash flows from operating activities

12

Cash flows from investing activities:

Payments for plant and equipment
Proceeds from plant and equipment
Purchase of financial assets

Cash at the beginning of the year

Cash at the end of the year

The accompanying notes form part of these financial statements

11

Statement of changes in equity

For the year ended 30 June 2015

Total

Financial Asset
Reserve
$

2,766,228

2,766,228

200,304

200,304

Other comprehensive income

Total comprehensive income

200,304

200,304

2,966,532

2,966,532

28,250

28,250

Other comprehensive income/(loss)

(42,457)

(42,457)

Total comprehensive income/(loss)

28,250

(42,457)

(14,207)

Transfer from financial asset reserve

2,994,782

(42,457)

2,952,325

Retained Profits

Balance at 01 July 2013

Surplus for the year

Transfer to financial asset reserve

Balance at 30 June 2014

Surplus for the year

Balance at 30 June 2015

The accompanying notes form part of these financial statements

12

Notes to the financial statements

For the year ended 30 June 2015

Note 1: Summary of significant accounting policies

The financial report is for On the Line Australia Limited
as an individual entity. On the Line Australia Limited is a
company limited by guarantee, incorporated and domiciled
in Australia.
1.1 Basis of accounting
The directors have prepared the financial statements on the
basis that the company is a non-reporting entity because
there are no users who are dependent on its general
purpose financial statements. These financial statements
are therefore special purpose financial statements that
have been prepared in order to meet the requirements of
the Corporations Act 2001. The company is a not-for-profit
entity for financial reporting purposes under Australian
Accounting Standards.
The financial statements have been prepared in accordance
with the mandatory Australian Accounting Standards
applicable to entities reporting under the Corporations
Act 2001 and the significant accounting policies disclosed
below, which the directors have determined are appropriate
to meet the needs of members. Such accounting policies
are consistent with those of previous periods unless stated
otherwise.
This financial report has been prepared on an accruals basis.
It is based on historic costs and does not take into account
changing money values or, except where specifically stated,
current valuations of non-current assets.
The following material accounting policies, which are
consistent with the previous period unless otherwise stated,
have been adopted in the preparation of this financial report:
1.2 Income tax exemption
The Company is exempt from income tax under section
50-B of the Income Tax Assessment Act.
1.3 Plant and Equipment
Each class of plant and equipment is carried at cost less
accumulated depreciation and impairment losses.

Plant and Equipment

Plant and equipment are measured on the cost basis less
depreciation and impairment losses.
The carrying amount of plant and equipment is reviewed
annually by directors to ensure it is not in excess of the
recoverable amount from these assets. The recoverable
amount is assessed on the basis of the expected net cash
flows that will be received from the assets employment and
subsequent disposal. The expected net cash flows have been
discounted to their present values in determining recoverable
amounts. Plant and equipment that have been contributed at
no cost or for nominal cost are valued at the fair value of the
asset at the date it is acquired.
Depreciation
The depreciable amount of all plant and equipment including
building and capitalised lease assets, but excluding freehold
land, is depreciated on a straight-line basis over their useful
lives to the Company commencing from the time the asset is
held ready for use. Leasehold improvements are depreciated
over the shorter of either the unexpired period of the lease or
the estimated useful lives of the improvements.
The depreciation rates used for each class of depreciable
assets are:
Class of Fixed Asset

Depreciation Rate

Plant and equipment

Leasehold improvements

2033%
7%

The assets residual values and useful lives are reviewed,

and adjusted if appropriate, at each reporting date. Asset
classes carrying amount is written down immediately to its
recoverable amount if the assets carrying amount is greater
than its estimated recoverable amount. Gains and losses on
disposals are determined by comparing proceeds with the
carrying amount. These gains or losses are included in the
statement of profit or loss and other comprehensive income.
When revalued assets are sold, amounts included in the
revaluation reserve relating to that asset are transferred to
retained profits.

13

Notes to the financial statements (contd)

For the year ended 30 June 2015

Note 1: Summary of significant accounting policies (contd)

1.4 Financial Instruments

i. Financial assets at fair value through profit or loss

Initial recognition and measurement

Financial assets are classified at fair value through profit or

loss when they are held for trading for the purpose of shortterm profit taking, derivatives not held for hedging purposes,
or when they are designated as such to avoid an accounting
mismatch or to enable performance evaluation where a
group of financial assets is managed by key management
personnel on a fair value basis in accordance with a
documented risk management or investment strategy. Such
assets are subsequently measured at fair value with changes
in carrying amount being included in profit or loss.

Financial assets and financial liabilities are recognised when

the entity becomes a party to the contractual provisions to
the instrument. For financial assets, this is equivalent to the
date that the company commits itself to either purchase or
sell the asset (ie. trade date accounting is adopted).
Financial instruments are initially measured at fair value plus
transaction costs except where the instrument is classified
at fair value through profit or loss, in which case transaction
costs are expensed to profit or loss immediately.
Classification and subsequent measurement
Financial instruments are subsequently measured at fair
value, amortised cost using the effective interest method,
or cost. Where available, quoted prices in an active market
are used to determine fair value. In other circumstances,
valuation techniques are adopted.
Amortised cost is calculated as the amount at which the
financial asset or financial liability is measured at initial
recognition less principal repayments and any reduction for
impairment, and adjusted for any cumulative amortisation of
the difference between that initial amount and the maturity
amount calculated using the effective interest method.
The effective interest method is used to allocate interest
income or interest expense over the relevant period and is
equivalent to the rate that exactly discounts estimated future
cash payments or receipts (including fees, transaction costs
and other premiums or discounts) through the expected life
(or when this cannot be reliably predicted, the contractual
term) of the financial instrument to the net carrying amount
of the financial asset or financial liability. Revisions to
expected future net cash flows will necessitate an adjustment
to the carrying amount with a consequential recognition of
an income or expense item in profit or loss.
Fair value is the price the company would receive to sell
an asset or would have to pay to transfer a liability in an
orderly (ie unforced) transaction between independent,
knowledgeable and willing market participants at the
measurement date. Fair value is determined based on current
bid prices for all quoted investments. Valuation techniques
are applied to determine the fair value for all unlisted
securities, including recent arms length transactions,
reference to similar instruments and option pricing models.

14

ii. Loans and receivables

Loans and receivables are non-derivative financial assets
with fixed or determinable payments that are not quoted
in an active market and are subsequently measured at
amortised cost. Gains or losses are recognised in profit or
loss through the amortisation process and when the financial
asset is derecognised.
iii. Held-to-maturity investments
Held-to-maturity investments are non-derivative financial
assets that have fixed maturities and fixed or determinable
payments, and it is the companys intention to hold these
investments to maturity. They are subsequently measured
at amortised cost. Gains or losses are recognised in profit or
loss through the amortisation process and when the financial
asset is derecognised.
iv. Available-for-sale investments
Available-for-sale investments are non-derivative financial
assets that are either not capable of being classified into
other categories of financial assets due to their nature or
they are designated as such by management. They comprise
investments in the equity of other entities where there is
neither a fixed maturity nor fixed or determinable payments.
They are subsequently measured at fair value with any
remeasurements other than impairment losses and
foreign exchange gains and losses recognised in other
comprehensive income. When the financial asset is
derecognised, the cumulative gain or loss pertaining to that
asset previously recognised in other comprehensive income
is reclassified into profit or loss.
Available-for-sale financial assets are classified as noncurrent assets when they are not expected to be sold within
12 months after the end of the reporting period. All other
available-for-sale financial assets are classified as
current assets.

1.5 Impairment

1.9 Goods and Services Tax (GST)

At each reporting date, the company reviews the carrying

values of its tangible assets to determine whether there is
any indication that those assets have been impaired. If such
an indication exists, the recoverable amount of the asset,
being the higher of the assets fair value less costs to sell
and value-in-use, is compared to the assets carrying value.
Any excess of the assets carrying value over its recoverable
amount is expensed to the statement of profit or loss and
other comprehensive income.

Revenues, expenses and assets are recognised net of the

amount of GST, except where the amount of GST incurred
is not recoverable from the Australian Tax Office. In these
circumstances the GST is recognised as part of the cost of
acquisition of the asset or as part of an item of the expense.
Receivables and payables in the balance sheet are shown
inclusive of GST.

Where the future economic benefits of the asset are not

primarily dependent upon the assets ability to generate net
cash inflows and when the company would, if deprived of the
asset, replace its remaining future economic benefits, value
in use is determined as the depreciated replacement cost
of the asset.
1.6 Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, deposits
held at-call with banks, other short-term highly liquid
investments with original maturities of eight months or less,
and bank overdrafts.
1.7 Leases
Leases of property, plant and equipment where substantially
all the risks and benefits incidental to the ownership of the
asset but not the legal ownership are transferred to the
Company are classified as finance leases.
Finance leases are capitalised by recording an asset and
a liability at the lower of the amounts equal to the fair value
of the leased asset or the present value of the minimum lease
payments, including any guaranteed residual values. Lease
payments are allocated between the reduction of the lease
liability and the lease interest expense for the period.
Leased assets are depreciated on a straight-line basis over
the shorter of their estimated useful lives or the lease term.
Lease payments for operating leases, where substantially
all the risks and benefits remain with the lessor, are charged
as expenses in the periods in which they are incurred, or on
a straight line basis where the lease contract includes fixed
rate increases at the anniversary date.
Lease incentives under operating leases are recognised as a
liability and amortised on a straight-line basis over the life of
the lease term.
1.8 Computer software and information technology support
Expenditure incurred on acquiring computer software and
the utilisation of information technology support is expensed
in the financial year.

Cash flows are presented in the cash flow statement on

a gross basis, except for the GST component of investing
and financing activities, which are disclosed as operating
cash flows.
1.10 Provision for Employee Benefits
Provision is made for the entitys liability for employee
benefits arising from services rendered by employees to
reporting date. Employee benefits expected to be settled
within one year together with benefits arising from wages,
salaries and annual leave which may be settled after one
year, have been measured at the amounts expected to be
paid when the liability is settled plus related on costs. Other
employee benefits payable later than one year have been
measured at the net present value. Contributions are made
by the entity to an employee superannuation fund and are
charged as expenses when incurred.
1.11 Revenue Recognition
Grant revenue is recognised in the statement of profit or loss
and other comprehensive income when it is controlled. When
there are conditions attached to grant revenue relating to
the use of those grants for specific purposes it is recognised
in the statement of financial position as a liability until such
conditions are met or services provided.
Donations and bequests are recognised as revenue when
received unless they are designated for a specific purpose,
where they are carried forward as liabilities on the statement
of financial position.
Membership revenue is recognised in the statement
of profit or loss and other comprehensive income in the
membership year to which it relates but on a receipt basis.
Interest revenue and distribution income from investments
is recognised on a proportional basis taking into account
the interest rates applicable to the financial assets.
Dividend revenue is recognised when the right to receive
a dividend has been established.
Revenue from the rendering of a service is recognised upon
the delivery of the service to the customers.

15

Notes to the financial statements (contd)

For the year ended 30 June 2015

Note 1: Summary of significant accounting policies (contd)

1.12 Unexpended Grants

1.15 Critical Accounting Estimates and Judgments

The entity receives grant monies to fund projects either for

contracted periods of time or for specific projects irrespective of
the period of time required to complete those projects. It is the
policy of the Company to treat grants monies as unexpended
grants in the statement of financial position where the Company
is contractually obliged to provide the services in a subsequent
financial period to when the grant is received or in the case of
specific project grants where the project has not been completed.

The company evaluates estimates and judgments

incorporated into the financial report based on historical
knowledge and best available current information. Estimates
assume a reasonable expectation of future events and are
based on current trends and economic data, obtained both
externally and within the company.

1.13 Comparative Figures

Where required by Accounting Standards comparative figures
have been adjusted to conform to changes in presentation for
the current year.
1.14 Economic Dependence
On the Line Australia Limited is dependent on the Department
of Social Services for the majority of its revenue used to operate
the business. At the date of this report the Board of Directors has
no reason to believe the Department will not continue its current
relationship with the Company.

Key Estimate Impairment

Management assesses impairment at each reporting date
by evaluating conditions specific to the company that may
lead to impairment of assets. Where an impairment trigger
exists, the recoverable amount of the asset is determined as
described above in note 1.5. Management has determined
that there is no impairment charge required for the financial
year ended 30 June 2015.

Note 2: Cash and cash equivalents

2015
$

2014
$

Cash in hand and at bank

430,401

261,406

Term deposit

224,683

3,374,683

655,084

3,636,089

2015
$

2014
$

169,959

83,358

28,072

46,095

104,940

193,701

302,971

323,154

125,318

125,318

125,318

125,318

Note 3: Trade and other receivables

Current
Trade debtors
Accrued income
Prepayments and deposits

Non-current
Prepayments and deposits

16

Note 4: Plant and equipment

2015
$

2014
$

Computer equipment at cost

165,211

180,392

Less accumulated depreciation

(129,417)

(121,448)

35,794

58,944

339,646

344,495

(214,033)

(166,951)

125,613

177,544

687,405

687,405

(157,558)

(99,644)

529,847

587,761

691,254

824,249

Office equipment at cost

Less accumulated depreciation

Leasehold improvements at cost

Less accumulated depreciation

Total Plant and equipment

Plant and equipment movement:

Balance at the beginning of the year

Additions
Disposals/Written off
Depreciation
Carrying amount at the end of the year

Computer
Equipment
$

Office
Equipment
$

Leasehold
Improvement
$

Total

58,944

177,544

587,761

824,249

8,502

4,647

13,149

(3,420)

(877)

(4,297)

(28,232)

(55,701)

(57,914)

(141,847)

35,794

125,613

529,847

691,254

Note 5: Financial assets

2015
$

2014
$

467,568

1,998,017

2,465,585

Non-current
Available-for-sale financial assets:
Shares in listed corporations at market value
Other available-for-sale assets corporate bonds and hybrids

All available-for-sale investments are quoted on the Australian Stock Exchange. Shares in listed corporations have no fixed
maturity date or coupon rate. Fixed interest securities include corporate bonds and hybrid securities which have coupon rates
varying from 3.1% to 6.8% and maturity dates ranging from April 2016 to March 2023. The market value of these securities
fluctuates from time to time.

17

Notes to the financial statements (contd)

For the year ended 30 June 2015

Note 6: Auditors remuneration

2015
$

2014
$

15,100

14,870

15,100

14,870

2015
$

2014
$

Trade creditors

82,440

343,413

GST payable

22,497

15,822

260,264

216,724

25,282

15,429

390,483

591,388

43,283

68,565

43,283

68,565

2015
$

2014
$

124,079

633,502

124,079

633,502

2015
$

2014
$

Employee benefits

554,101

481,782

Leased properties

554,101

481,782

Employee benefits

94,803

87,566

Leased properties

81,138

79,475

175,941

167,041

Remuneration of the auditor of the parent entity for:

Auditing services

Note 7: Trade and other payables

Current

Sundry payables including accruals

Lease creditor

Non current
Lease creditor

Note 8: Grants received in advance

Current
Unexpended grants

Note 9: Provisions

Current

Non current

18

Note 10: Leasing commitments

2015
$

2014
$

- not later than 1 year

336,202

330,634

- later than 1 year but not later than 5 years

444,671

749,555

780,873

1,080,189

2015
$

2014
$

- not later than 1 year

392,705

306,061

- later than 1 year but not later than 5 years

635,657

1,028,362

306,061

Payable:

- later than 5 years

Leasing commitments relate to property, technology hardware and motor vehicle leases.

Note 11: Other commitments

Payable:

- later than 5 years

Other commitments relate to a managed services agreement, software as a service licence, support and development
agreement and telephony maintenance support agreement.

Note 12: Reconciliation of net cash flows

2015
$

2014
$

28,250

200,304

141,847

134,484

743

(877)

(14,021)

(226,187)

(108,711)

Increase/(Decrease) in provisions

81,219

(196,009)

(Increase)/Decrease in trade and other receivables

20,183

134,893

(509,423)

(1,997,124)

(463,368)

(1,847,061)

Surplus after income tax

Cash flows excluded from profit attributable to operating activities
Non-cash flows in profit
Depreciation
(Gain)/Loss on disposal of plant and equipment
Donated assets
Changes in assets and liabilities, net of the effects of purchase
and disposal of subsidiaries

Increase/(Decrease) in trade and other payables

Increase/(Decrease) in unexpended operating grants

19

Notes to the financial statements (contd)

For the year ended 30 June 2015

Note 13: Adoption of new and revised accounting standards

During the current year, the company adopted all of the new and revised Australian Accounting Standards and Interpretations
applicable to its operations which became mandatory.
The adoption of these Standards has not had a significant impact on the financial statements of the company.
Standards and Interpretations in issue not yet adopted
At the date of authorisation of the financial statements, the Standards and Interpretations listed below were in issue but not yet
effective.
Standard/Interpretation

Effective for annual

reporting periods
beginning on or after

Expected to be initially
applied in the financial
year ending

AASB 9: Financial Instruments and the relevant amending standards

1 January 2017

30 June 2018

AASB 15: Revenue from Contracts with Customers

1 January 2017

30 June 2018

The reported results and position of the company will not change on adoption of these pronouncements as they do not result in
any changes to the companys accounting policies. The company does not intend to adopt any of these pronouncements before
their effective dates.

Note 14: Related party transactions

The financial transactions between Board of Directors, members and the Company were of a minor nature and related
to reimbursement of expenditure necessarily incurred on behalf of the Company.

Note 15: Events after the reporting period

No matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly
affect the operations of the Company, the results of those operations, or the state of affairs of the Company in future
financial years.

Note 16: Contingent liabilities

On the line Australia limited has provided a guarantee as security against the lease agreement for its premises. At 30 June 2015
the extent of this contingent liability amounted to $125,318 (2014 : $125,318). This contingent liability is fully funded by term
deposits held by the Company.

20

Statement by the Board of Directors

The Board has determined that the Company is not a reporting entity and that these special purpose financial statements
should be prepared in accordance with the Corporations Act 2001 and the accounting policies outlined in Note 1 to the
financial statements.
In the opinion of the Board the financial report as set out on pages 9 to 20:
1.

 resents a true and fair view of the financial position of On the Line Australia Limited as at 30 June 2015 and its
P
performance and cash flows for the year ended on that date in accordance with Note 1 to the financial statements.

2. A
 t the date of this statement, there are reasonable grounds to believe that On the Line Australia Limited will be able
to pay its debts as and when they fall due.
This statement is made in accordance with a resolution of the Board of Directors and is signed for and on behalf of the Board by:

Nicholas Voudouris
Lynette OLoughlin
Chair Chair of Finance Committee

Dated this 1st day of October 2015

21

22

23

Working in
partnership
The important work of On the Line 
would not be possible without the 
generous contributions of our partners
and supporters. On the Line extends 
our sincerest thanks to:
Corporate Supporters

Community Partners

Salvation Army Employment Plus

Austbrokers Countrywide

Australasian Mens Health Forum

National Australia Bank

Australian Healthcare Associates

(NSPP)

StandBy Response Service

United Synergies

Roger Taylor & Juliette Ward

Shipman King Pty Ltd
Spring Fitness (Gretchen Masters)
Trusts & Foundations
Australian Unity Foundation
Bell Charitable Fund
Collier Charitable Fund
Gandel Philanthropy
Kilfera Foundation
Lazarovits Family Trust
Miller Foundation
RE Ross Trust
River Capital Foundation
Telematics Trust
The Ian Potter Foundation
The Jack Brockhoff Foundation

Australian Institute for Suicide

Research and Prevention
(Griffith University)
Australian Medicare Local Alliance
Australian Mens Shed Association

Suicide Prevention Australia

University of Melbourne
University of Newcastle
Victoria University
Violence Free Families

Centrelink

Service Partners

Child Support Service

Australia Post

Dads in Distress Support Services

Department of Social Services

Australian Government
Department of Defence

Family and Relationship Services

Australia

Australian Government
Department of Health

Family Relationship Centres

Australian Government
Department of Social Services

LeadWest
Lifeline

Australian Government
Department of Veterans Affairs

Mens Health Information

Resource Centre
(University of Western Sydney)

Australian Manufacturing
Workers Union
Royal Commission into Institutional
Responses to Child Sexual Abuse
funded by Australian Government
Department of Social Services

The Rotary Club of Footscray

Mid West Area Mental Health Service

(Sunshine Hospital)

Individual Supporters

Prostate Cancer Foundation Australia

Josh Rivedal

Queensland College of Art

(Griffith University)

SuperFriend

Rape and Domestic Violence Services

Australia (1800RESPECT)

Victorian Government
Department of Health

Neilma Gantner
Various anonymous donors

ReachOut.com
Relationships Australia
Relationships Australia Queensland

Travellers Aid

I am grateful to know
that whilst I sleep at night
funds from the Kilfera
Foundation enable On the Line
to help people experiencing
difficulty in getting through
their night, or who are
overwhelmed by events
in their day.
Jan Ryan, Kilfera Foundation

Supporter Case Study

The Kilfera Foundation has supported
On the Line for over four years, providing
the initial pilot funding for innovative
counselling technologies including
1:1 video and chat messaging support
for MensLine Australia and Suicide
Call Back Service. These modalities
provide additional access to support
and are proven to increase uptake and
engagement of our services, offering
anonymity, immediacy and 24-hour
availability to those most vulnerable
across Australia.
Kilfera Foundation members Jan Ryan
and her daughters Colette, Evie and Elise
continue to focus their generosity on
suicide prevention activities, and have
now provided On the Line with seed
funding towards the development of a
Suicide Prevention Self-Management App.
This App in partnership with Griffith
University will provide an additional
tool for those seeking to access help in
their time of need. The generous support
of the Kilfera Foundation has been truly
invaluable in expanding the remote
counselling services for On the Lines
suicide services.

On the Line Australia Limited

PO Box 2335
Footscray Vic 3011
Australia
P +61 3 8371 2800
F +61 3 8371 2888
enquiries@ontheline.org.au
ontheline.org.au
@OntheLineAus
ABN: 33 185 295 654
ACN: 165 436 742